Boeren anno 2025: doorgaan, omschakelen of stoppen

Current developments in the areas of nature and climate result in the need for agricultural entrepreneurs to take measures. It is advisable to investigate in advance whether tax facilities containing (continuation) periods were used in previous years and whether these periods have expired in the meantime. This “looking back” is not limited to just a few years. It may be necessary to go back in time for 12 years. This is in connection with the after-tax period for transfer tax when transferring beneficial ownership (Section 20(4) Awr).

At the same time, plans for the future should be examined. For example, a drastic change in business operations could result in a new possession period for the BOR taking effect, as a result of which a business transfer would have to be postponed in order to comply with this new possession period. An examination could therefore cover a very long period of 15 years.